Improve Workforce Efficiency

Course #: 0A1
Duration: 30 hours
What Students Learn: Introduction to the accounting process and the four basic financial statements: the balance sheet, the income statement, the statement of owners equity and the cash flow statement.

Course #: 0A2
Duration: 30 hours
What Students Learn: Recording transactions in a general ledger. Preparing a trial balance. Using a work sheet and preparing closing entries.

Course #: 0A3
Duration: 30 hours
What Students Learn: Determining the cost of goods sold and gross profits on sales. The voucher system. Electronic data processing for accounting. Payroll records, payment to employees, and payroll tax expense.

Course #: 0A4
Duration: 30 hours
What Students Learn: An explanation of cash, accounts receivable, investments, and inventory. Guides and standards important in the accounting profession.

Course #: 0A5
Duration: 30 hours
What Students Learn: Partnership accounting. Accounting for the distribution of dividends and stockholders equity. Includes a case study of accounting for a corporation.

Course #: 0A9
Duration: 30 hours
What Students Learn: Preparing reports. Making accounting changes and correcting errors. Creating a statement of cash flow. Accounting for long term leases, pensions and income taxes. How to calculate book value earnings and dividends.

Course #: 1A5
Duration: 30 hours
What Students Learn: Special accounting procedures for consignment sales and installment sales. Advantages, rights and accounting methods in consignments. Repossessions and defaults.

Course #: 1A6
Duration: 30 hours
What Students Learn: Accounting for home office and branch, business combinations, acquired subsidiaries and affiliated legal entities. Designing an accounting system for parent and subsidiary. Minority interest and pooling of interest.

Course #: 1A7
Duration: 30 hours
What Students Learn: Accounting for partnerships, financial statements, joint ventures, incorporation and liquidation, changes in ownership interest.

Course #: 1A8
Duration: 30 hours
What Students Learn: Special accounting principles and procedures used by government funds and non-profit organizations. Accounting for debt service funds, capital projects funds, trust funds and special assessment funds. Municipal accounting.